Gathering Information on Accounting Standards and Discussions with the Audit Firm
First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2020: 1 of 11 companies on the "Worse" side.
16 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「To identify changes in accounting standards and other developments in a timely and appropriate manner, the Company gathers the latest information through external training and other means, obtains materials and other information from providers of software for preparing annual securities reports and similar documents, and analyzes and reviews the information internally. The Company also holds detailed discussions with its audit firm on the specific application of accounting standards and other matters to ensure appropriateness.」
The Company reaffirms its measures to ensure the appropriateness of its financial statements through training, the collection of materials, internal analysis and consultations with its audit firm. - FY2021First statedAnnual report
「The Company takes specific measures to ensure the appropriateness of its consolidated financial statements and other financial information. Specifically, to identify changes in accounting standards and other developments in a timely and appropriate manner, it gathers the latest information through external training and other means, obtains materials and other information from providers of software for preparing annual securities reports and similar documents, and analyzes and reviews the information internally. The Company also holds detailed discussions with its audit firm on the specific application of accounting standards and other matters to ensure appropriateness.」
The Company describes measures to ensure the appropriateness of its financial statements by identifying changes in accounting standards through training and the collection of materials, conducting internal analysis, and holding detailed consultations with its audit firm.